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2022 (3) TMI 704 - HC - CustomsSeeking clearance of goods for home consumption - imported Base Oil - seeking waiver of penal charges like container detention charges, demurrage charges, ground rent charges etc. - HELD THAT:- As on date, the writ applicant has not been able to take delivery of the goods, said to be for home consumption. The goods are lying at the Mundra Port since June, 2021. The Revenue should not be interfered with, if the Revenue intends to carry out any further inquiry so as to be absolutely sure of the exact nature of the goods. Even with the materials as on date on record, the Revenue may, if it deems fit, issue a show cause notice calling upon the writ applicant to show cause as to why the goods should not be confiscated. If ultimately, any such show cause notice is issued, the writ applicant will have to meet with it. At this point of time, we are only concerned with the goods. There is no point in keeping the goods detained at the Mundra Port. The goods should be ordered to be released subject to the writ applicant executing a Bond of an amount to the satisfaction of the authority concerned (inclusive of interest, fine and penalty) with an appropriate further undertaking in writing on oath. The respondents nos.3 and 4 respectively are directed to release the goods after obtaining a Bond from the writ applicant of the requisite amount as above to its satisfaction and also an appropriate undertaking on oath at the earliest - petition disposed off.
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